From July 1, according to the Tax Administration Law No. 38/2019 and Circular 86/2024/TT-BTC, personal identification numbers will officially be used to replace tax codes for subjects including individuals with taxable income, dependents, household representatives, business households, business individuals and other organizations and individuals with tax obligations, baochinhphu.vn reported.
This change aims to synchronize tax information with national population data according to Decision 06 of the Prime Minister , as well as improve tax management efficiency and reform administrative procedures.
The Tax Department of Region I said there are two main situations when applying the new regulation.
The first is correct information. Individuals, households, and business households that have been granted tax codes before July 1 and whose tax registration information matches the national population database will automatically use personal identification numbers instead of tax codes from that time on. Tax authorities will monitor and manage all tax data using personal identification numbers, including registration of family deductions for dependents.
Second, the information does not match correctly. In case the tax registration data does not match or lacks information compared to the population data, the taxpayer's tax code will change to the status of "waiting for update of personal identification number information". At that time, the taxpayer needs to contact the tax authority to make adjustments according to regulations.
Individuals who are issued more than one tax code need to proactively update their personal identification number information so that the tax authority can consolidate tax data into a single source. After integration, issued documents, invoices, and tax records are still legally valid and can continue to be used, without the need to adjust the tax code information to the personal identification number.
Business households, households and individuals can look up the status and compare information with national data on the General Department of Taxation's platforms such as the website gdt.gov.vn, thuedientu.gdt.gov.vn or via the icanhan and eTaxMobile applications (if they have registered an electronic account). In case of errors, taxpayers should promptly contact the tax authority or tax branch where they reside to update accurate information. The Tax Department of Region I recommends that people proactively check and update information before July 1 to avoid interruption in fulfilling tax obligations. |
According to KTSG Online
Source: https://baothanhhoa.vn/so-dinh-danh-ca-nhan-la-ma-so-thue-tu-ngay-1-7-cap-nhat-thong-tin-nhu-the-nao-250747.htm
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